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EEAG Report 2020: Foreword

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  • Clemens Fuest

Abstract

In the 1930s, countries fought destructive trade conflicts – now we have a similar situation, but the conflicts are taking place in the tax system. These conflicts arise out of the twin impacts of globalization and digitalization. Once upon a time, there was an implicit understanding of fairness in taxation, meaning how countries tax within their borders and how the tax burden is distributed. More specifically, companies and individuals were taxed based on their residence and consumption in the destination country. Such an approach worked while these events were mostly perceived as national. However, the world has changed, and in an increasingly globalized, digitalized, and mobile world, these understandings no longer appear to work smoothly, efficiently, and uncontentiously.

Suggested Citation

  • Clemens Fuest, 2020. "EEAG Report 2020: Foreword," EEAG Report on the European Economy, CESifo, vol. 0, pages 01-02, March.
    • Handle: RePEc:ces:eeagre:v::y:2020:i::p:01-02
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    File URL: https://www.cesifo.org/DocDL/EEAG-2020-Foreword.pdf
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    Cited by:

    1. Li, Yong & Liu, Xianning & Yuan, Yiyi & Li, Jiang & Wang, Lianwen, 2022. "Global analysis of tuberculosis dynamical model and optimal control strategies based on case data in the United States," Applied Mathematics and Computation, Elsevier, vol. 422(C).

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